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[Cites 0, Cited by 0] [Section 168(9)] [Section 168] [Entire Act]

Union of India - Subsection

Section 168(9)(b) in The Income Tax Act, 2025

(b)income referred to in section 9(2), or specifying the manner in which the said income is to be determined, as is reasonably attributable to the operations, transactions and activities carried out in India by or on behalf of that non-resident person,during any period not exceeding four tax years preceding the first of the tax years referred to in sub-section (4) and the arm's length price of such international transaction or the income of such person shall be determined in accordance with the said agreement.